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TMI Blog2020 (4) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is not barred by limitation. On merits, the assessee has appeared before us and satisfied us that there was sufficient cause for his non-appearance when the appeal was called for hearing. The Tribunal had not adjudicated this appeal on merits, as per law. Thus, we set aside the order of this Tribunal and restore the appeal in terms of proviso to Rule 24 of the Income Tax Appellate Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the miscellaneous application. The ld. D/R submitted that a order cannot be passed beyond the period of 6 (six) months, as specified u/s 254(2) of the Act. The ld. Counsel for the assessee relied on the decision of this Tribunal in the case of M/s. Maa Tara Agro Industries vs. I.T.O. Ward-4, Murshidabad in M.A. 179/Kol/2018, order dt. 21/12/2018, which in turn applied the judgment of the Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Tribunal, there is a delay of 237 days in filing the same in terms of section 254(2) as pointed out by the registry. After considering the submissions of both the sides on this aspect of delay, I find that the same is squarely covered in favour of the assessee by the decision of Hon'ble Delhi High Court in the case of OM Prakash Sangwan vs ITO (2018) 94 taxmann.com 394 (Delhi) whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rakash Sangwan, I hold that this application filed by the assessee for recall of the ex-parte order and restoration of its appeal is not barred by limitation. 3. On merit, I have considered the reason given by the assessee for its non-appearance before the Tribunal on July 12, 2017 when the appeal was called for hearing. Keeping in view the said reason, I am satisfied that there was suffici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was sufficient cause for his non-appearance when the appeal was called for hearing. The Tribunal had not adjudicated this appeal on merits, as per law. Thus, we set aside the order of this Tribunal and restore the appeal in terms of proviso to Rule 24 of the Income Tax Appellate Tribunal Rules, 1963. The registry is directed to post the appeal for hearing on 03/09/2019. As this date was pronounce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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